1997 (1) TMI 217

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.... for the Respondent. [Order]. - The above appeal arises out of the order of the Collector of Central Excise (Appeals), New Delhi disallowing Modvat credit on the following items : 1. Trichloro Ethylene 2. Silicon Spray 3. Diphyle Oil 4. Freon & Mefron The ground for denial is that these items are not used in or in relation to the manufacture of the appellan....

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....msp;Silicon Spray : The purpose of Silicon spray, which is sprayed on the holes of jets, is to ensure proper spinning of the yarn and fibre and in fact after being sprayed, the silicon spray becomes a part of the fibre or yarn which is spun. The order of the Tribunal cited above covers this item also and hence, following the ratio thereof, I extend the benefit of Modvat to this item also. (3)&e....

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....[1996 (81) E.L.T. 117] in which credit has been extended to these two gases used by the appellants therein in the refrigeration plant for keeping inputs at a particular temperature to enable chemical reaction for manufacture of caustic soda to take place, would squarely apply on all fours to the present case. Following the ratio of that order, I hold that Modvat credit is available on Freon and Me....